AF2S536 - Principles of Forensic Accounting 09 Mar 2020 - 31 Aug 2025 | Version 1
Associated Module Information
| Module Code: | AF2S536 | ||
|---|---|---|---|
| Module Title: | Principles of Forensic Accounting | ||
| Faculty: | Faculty of Business and Creative Industries | ||
| Faculty Group: | Accounting and Finance | ||
| Faculty Sub Group: | Accounting and Finance | ||
| Module Leader: | Jonathan Evans | ||
| Module Team: | Jared Davies | ||
| First Intended Intake: | SEP 2020 | Final Year of Intake: | 2024 |
| Date Closed: | |||
| Credit Value: | 20 | Credit Level: | 5 |
| Language: | English | ||
| Percentage of Module Taught in Welsh: | 0 | ||
| Equivalent Module: | |||
| HECOS codes: | 100105 - accounting | ||
| HECOS Code Weighting: | 100 | ||
Document Version Information
| Version | 1 |
|---|---|
| Valid From | 09 Mar 2020 |
| Valid To | 31 Aug 2025 |
Module Aims
This module aims to develop a knowledge and critical understanding of the fundamentals of forensic
accounting and apply such knowledge and understanding in a variety of real world situations.
Content Summary
Fraud theory and contextual framework
Fundamentals of forensic accounting and fraud auditing
Contrast between fraud audits, financial statement audits and internal auditing.
Internal controls and risk assessment
Fraud investigation, prevention and detection
The forensic accountant in practice – tools, techniques (including data analysis) , the expert witness and evidence gathering
Non-fraud assignments e.g. business valuation, breach of contract quantification etc.
Topical current issues in forensic accounting
Learning and Teaching Methods
| Activity Type | Hours |
|---|---|
| Lecture | 24 |
| Tutorial | 22 |
| Independent Study | 96 |
| Year abroad | 56 |
| Formative Assessment - Independent | 2 |
| Total Hours Selected | 200 |
Learning Outcomes
| # | Learning Outcome |
|---|---|
| LO1 | Illustrate the practical role of the forensic accountant |
| LO2 | Apply forensic accounting tools and techniques in a variety of assignments. |
Module Requisites
N/A
Assessment Criteria
| Assessment Category | Assessment Type | Description | Duration | Word Count | Weight (%) | Best of? | Pass Mark |
|---|---|---|---|---|---|---|---|
| Written Examination | Written Examination - Closed Book (Unseen) 1 | An examination based on the application of forensic accounting techniques | 120 | N/A | 50 | No | 40 |
| Written Assignment (CW) | Report (CW) 1 | Assignment on selected forensic accounting issue | 0 | 2500 | 50 | No | 40 |
Assessment Matrix
| Assessment Type | Learning Outcomes | ||
|---|---|---|---|
| LO1 | LO2 | ||
| Written Examination - Closed Book (Unseen) 1 | ✔ | ✔ | |
| Report (CW) 1 | ✔ | ✔ | |